27 September 2013
Dear all, My client failed to submit IT return within due date allowed in the notice u/s 142(1)but filed before the completion of Assessment. The return was considered as non est and assessment completed without allowing any deductions claimed in the return. Is there any decision/judgment to consider these type of 'returns' as valid.
28 September 2013
AY-2010-11 Notice u/s 142(1) to file return within 31-12-2012 return filed on- 31-01-2013 Best judgment assessment u/s 144- 28-03-2013 My query is whether the return is non est? Pls offer remarks.
28 September 2013
yes. return should have been filed before 31.12.2012.i.e. before time mentioned in notice. 142(1) is 1st step of assessment. when notice is issued return needs to be filed within date mentioned in notice.
CAclubindia
